2002 (10) TMI 216

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..... 2001, dated 4-2-2002 passed by the Commissioner of Customs and Central Excise, Hyderabad. 2. After hearing for some time with reference to the stay petition filed by the party for waiver of pre-deposit of penalty and on going through the facts and circumstances of the case, we find that the matter itself can be disposed of on limited issue. Accordingly the appeal was taken for regular hearing wi .....

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..... only there was a delay of one or two days in making payment of duty but the balance in the PLA Register was not adequate to cover the duty. He justified the action of the Department on imposing the maximum penalty. 5. On considering the facts and circumstances of the case and giving credence to the submissions made by the Counsel that there was a delay of only one or two days in making the paym .....

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